REPORT DIGEST MENARD CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 0 Repeated from last audit 0 Release Date: August 6, 2009 State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: Office of the Auditor General Iles Park Plaza 740 E. Ash Street Springfield, IL 62703 (217) 782-6046 or TTY (888) 261-2887 This Report Digest and Full Report is also available on the worldwide web at http://www.auditor.illinois.gov

SYNOPSIS · The Center did not approve vouchers for payment in a timely manner. {Expenditures and Activity Measures are summarized on the reverse page.}

ILLINOIS DEPARTMENT OF CORRECTIONS

MENARD CORRECTIONAL CENTER

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2008

EXPENDITURE STATISTICS	FY 2008	FY 2007	FY 2006
Total Expenditures (General Revenue Fund).......	$71,871,291	$65,071,764	$63,803,499
Personal Services...................................................... % of Total Expenditures.................................... Average No. of Employees............................... Average Salary Per Employee........................... Inmate Compensation..................................................... % of Total Expenditures.............................................	$47,040,883 65.4% 776 $60,620 $355,273 0.5%	$43,655,239 67.1% 811 $53,829 $333,737 0.5%	$42,784,963 67.1% 795 $53,818 $345,333 0.5%
Other Payroll Costs (FICA, Retirement)..................... % of Total Expenditures....................................	$11,290,015 15.7%	$8,274,168 12.7%	$7,067,844 11.1%
Contractual Services.................................................. % of Total Expenditures....................................	$8,044,121 11.2%	$7,747,491 11.9%	$9,233,319 14.5%
Commodities......................................................... % of Total Expenditures....................................	$4,722,856 6.6%	$4,576,571 7.1%	$4,033,456 6.3%
All Other Items......................................................... % of Total Expenditures........................................	$418,143 0.6%	$430,558 0.7%	$338,584 0.5%
Cost of Property and Equipment............................	$97,210,746	$94,787,598	$94,968,396

SELECTED ACTIVITY MEASURES (Not Examined)	FY 2008	FY 2007	FY 2006
Average Number of Inmates......................................	3,466	3,457	3,476
Ratio of Correctional Officers to Inmates....................	1 to 5.9	1 to 5.7	1 to 5.8
Cost Per Year Per Inmate.........................................	$20,730	$18,799	$18,348
Rated Inmate Capacity...................................................	3,098	3,098	3,098
Approximate Square Feet Per Inmate..............................	39	39	39

CENTER WARDEN(S)

During Examination Period: Mr. Don Hulick (6/1/06 – 11/25/08)

Currently: Mr. Donald Gaetz (11/26/08 – Current)

Late processing

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS NEED TO IMPROVE VOUCHER PROCESSING The Illinois Department of Corrections – Menard Correctional Center (Center) did not have adequate control over voucher processing. We noted that 11 of 100 (11%) of vouchers tested, totaling $485,205, were approved for payment from 4 to 64 days late. Failure to promptly approve vouchers may result in the late payment of bills and could cause the State to pay interest penalties. (Finding 1, Page 10) We recommended that the Center comply with the Illinois Administrative Code and implement controls to ensure that vouchers are approved within the required time frame. Center officials accepted our recommendation. AUDITORS’ REPORT We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance examination that also included performing certain audit procedures with respect to the accounting records of the Center to assist our audit of the entire Department of Corrections. Financial statements for the entire Department will be presented in that report. ___________________________________ WILLIAM G. HOLLAND, Auditor General WGH:AKS SPECIAL ASSISTANT AUDITORS Our special assistant auditors were J. W. Boyle & Co., Ltd.